Local tangible personal property sales
N.D. Cent. Code § 57-38.1-16
in effect57-38.1-16. Local tangible personal property sales
Sales of tangible personal property are in this state if:
1. The property is delivered or shipped to a purchaser, other than the United States
government, within this state regardless of the f.o.b. point or other conditions of the
sale; or
2. The property is shipped from an office, store, warehouse, factory, or other place of
storage in this state and:
a. The purchaser is the United States government; or
b. The taxpayer is not taxable in the state of the purchaser.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38-1.pdf#nameddest=57-38p1-16Fetched: 10/16/2026